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NEW YORK - According to a league source, the San Francisco 49ers are gearing up to make an offer to New York Giants restricted free-agent wide receiver Victor Cruz within the next few days. The 49ers could not be reached for a comment and Cruz's agent, Tom Condon, would not comment on the situation.

The San Francisco 49ers are only $4.5 million under the 2013 salary cap and multiple moves would be needed in order to fit Cruz under the cap. The league source stated that the 49ers are working with at least three of their players to restructure contracts and gain more salary cap space to sign Cruz and their upcoming picks in the NFL Draft.

The 49ers would likely need to offer Cruz a deal that averages well over $8 million a year and has a large amount of guaranteed money. The Giants would then have an opportunity to match the offer, which they likely would not do. A failure to match would send Cruz to San Francisco and give the Giants the 49ers' 2013 first-round pick, which is the 31st overall.